Opinion
21480-22L
02-21-2023
ERIC K. SULLIVAN & EVA SULLIVAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge
On February 21, 2023, respondent filed in the above-docketed case a Motion To Dismiss on Grounds of Mootness. Therein, respondent moves to dismiss on the ground that, as a result of subsequent payment in full, respondent no longer needs or intends to maintain a lien or to levy to collect from petitioners the tax liabilities for periods in 2019 that gave rise to the petition in the instant case. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006). Respondent further states in the motion that petitioners do not object to the granting thereof.
The foregoing considered, it is
ORDERED that respondent's just-referenced Motion To Dismiss on Grounds of Mootness is granted, and this case is dismissed as moot.